Specifics of the Role of Internal Control in Fraud Prevention in Hotel Enterprises
DOI:
https://doi.org/10.46793/Rev25111.069MKeywords:
internal control, hotel enterprises, fraudAbstract
Internal control represents a set of defined rules, procedures, and mechanisms aimed at improving a company’s operations. Its proactive role is reflected not only in enhancing the efficiency and effectiveness of business processes but also in significantly contributing to reducing the risk of fraud and preventing it. This paper analyzes the role of internal control in fraud prevention, with a particular focus on hotel enterprises. The research employed content analysis of relevant documents and the descriptive method. The findings derived from the literature analysis indicate the growing importance of strengthening fraud protection mechanisms in hotel companies.
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